TFL Vsebine / Revija SIR*IUS

Engagements to review and auditing of related company transactions

Novela Zakona o gospodarskih družbah (ZGD-1I) je družbam, posledično pa tudi revizorjem, prinesla dve novosti, ki bosta obravnavani v tem prispevku. V prvem delu bodo predstavljene novosti, povezane s poročilom o odnosih do povezanih družb, ter problemi njihovega sestavljanja in revidiranja. Poudarek bo dan pravilnemu razumevanju pojma povezanih oseb, vsebini poročila poslovodstva in zadevam, na katere mora biti v zvezi z njim pozoren revizor. V drugem delu bodo predstavljene zahteve po preiskovanju računovodskih izkazov majhnih družb, ki se mora izvesti, če le-te vrednotijo sredstva po modelu revalorizacije ali modelu poštene vrednosti. Predstavljena bodo uporabljena pravila revidiranja ter nakazani primeri postopkov preiskovanja, ki naj bi jih revizor opravil v zvezi s preiskovanjem ustreznosti vrednotenj.

The amended Companies Act brought to companies and, consequently, to auditors two new sets of requirements that will be addressed in this article. The first part presents novelties regarding the report on relations with associated companies and the problems connected with preparing and auditing of such reports. The focus will be placed on the correct understanding of the term of related parties, the contents of the management’s report, and the issues to attract special attention of the auditor. In the second part, the article presents the requirement for a detailed examination of financial statements of small companies required in cases where such companies have valued their assets by using the fair value or revaluation model. The article specifies the auditing rules to be used, and suggests some examination procedures to be performed by the auditor to investigate the appropriateness of valuations.